METHODOLOGICAL APPROACHES TO THE EVALUATION OF INTELLECTUAL CAPITAL

Abstract

Purpose. The aim of the article is to study theoretical positions and the development of practical recommendations for the development of methodological and methodological approaches to the assessment of the value and efficiency of the use of intellectual capital of the enterprise. Methodology of research. We used general scientific and specific methods, methodological techniques and research tools in order to achieve this goal and to solve the above tasks in our intelligence, in particular: analysis and synthesis (for the interpretation of the economic essence of the category “intellectual capital”; characteristics of the main methodological and methodological approaches to assessing cost and effectiveness use of intellectual capital of the enterprise); method of causation (to identify the factors of the formation of intellectual capital and their influence). Findings. The methodological and methodical approaches to the estimation of cost and efficiency of use of intellectual capital of the enterprise are substantiated. The factors of formation of intellectual capital and their influence on its value are determined. The stages, which should be adhered to when forming the strategy of intellectual capital development are highlighted.It is proved that estimating the value of intellectual capital in an unstable external environment helps to formulate a long-term strategy of the enterprise and is used by enterprises as a communication tool. The complex use of existing methods and indicators with correction of features and needs of each particular enterprise is proposed. Originality. The theoretical and methodological positions are deepened and practical recommendations for the formation of methodological and methodical approaches to the estimation of the cost and efficiency of the use of intellectual capital of the enterprise are substantiated. Practical value. The obtained results of the research in the form of theoretical and practical recommendations can be used in the formation of methodological and methodological approaches to the estimation of the value and efficiency of the use of intellectual capital of the enterprise.